CPA Exam Pass Rates
Each quarter of every year, the AICPA releases the average CPA Exam Pass Rates, broken down by section. The cumulative pass rate percentages vary slightly per section and per quarter, but tend to hover around 45-55%. See previous years’ pass rates for each section of the CPA Exam.
Historical Pass Rates By Section
AUD Historical Pass Rates
While the material within the Auditing Exam contains very fundamental concepts, students allege that the questions on the Exam are confusing, mainly because there could be more than one correct answer to each problem. While the AUD Exam is more theory-based in its questions, FAR, REG, and BEC require more memorization from students.
|AUD Exam Pass Rates 2015-2018|
BEC Historical Pass Rates
Business Environments and Concepts – continues to have the highest cumulative CPA Exam passing rate. One explanation for the higher BEC pass rates could be that candidates generally choose to sit for this section of the Exam last, narrowing the pool of candidates to those that have successfully passed three parts prior.
|BEC Exam Pass Rates 2015-2018|
FAR Historical Pass Rates
Candidates we’ve surveyed tend to say that Financial Accounting and Reporting is the most difficult section of the CPA Exam to prepare for, and it does seem to be the most difficult with the lowest passing rate of the four sections. This is likely due to the large volume of information in the FAR section, along with the need to fully understand the concepts involved, instead of simply using memorization.
|FAR Exam Pass Rates 2015-2018|